Real judgements, distilled
Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.
Civil Appeal · 2026 INSC 1094
An older qualification must still satisfy the eligibility rules governing the appointment sought. Here, the certificate's early date did not secure reinstatement, and rejection of eligibility should not be confused with a conclusive finding that the certificate was forged.
Civil Appeal · 2026 INSC 1095
A party benefiting from a conditional stay must meet its deposit requirement or face enforcement. The additional ₹15 crore deposit secures the pending dispute; it does not settle the land's final compensation or amount to an immediate payment to the landowners.
Criminal Appeal · 2026 INSC 1093
An alleged attempt to kill does not become a lesser offence simply because the victim avoided a fatal injury. Restoring this charge means the accusation must be tried; it does not establish that the accused is guilty.
Civil Appeal · 2026 INSC 1090
For the assessment in this case, assistance reducing ordinary manufacturing costs was taxable even though the government wanted to encourage industry. The purpose and actual operation of the particular subsidy mattered more than its general development label.
Criminal Appeal · 2026 INSC 1091
Proof that someone caused a serious injury does not by itself prove the additional ingredients of robbery. A court can substitute a lesser offence supported by the evidence; the sentencing reduction here depended on Appa's particular circumstances.
Special Leave Petition (Civil) · 2026 INSC 1092
Someone challenging an election must ensure that the personal-presentation requirement is met and can be proved. Merely entering the court building does not establish compliance, and a filing defect can end the challenge before the election allegations are examined.
Civil Appeal · 2026 INSC 1088
An employee who retires on 30 June may be entitled to the increment that falls due on 1 July after completing a year of service. Authorities that delay paying the amounts due must pay interest after the deadline set by the court.
Civil Appeal · 2026 INSC 1089
Recruitment must follow the qualifications stated in the advertisement and the governing Recruitment Rules. A court will not override a merit-based eligibility decision made under those rules merely because the candidate concerned was higher in the written test.
Writ Petition (Criminal) · 2026:DHC:8797
A person who occupied property only because of employment has no independent right to remain once the employment and decree end. Even when a petition fails, courts can make practical arrangements to let a person recover personal belongings.
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Log in to see moreThe respondent, a Hyundai car dealer with a head office in Kozhikode, Kerala and a branch in Mahe, Pondicherry, was accused by Kerala's tax authorities of showing 263 car sales as having occurred at its lower-tax Mahe branch when they had actually been concluded in Kerala, resulting in a Rs. 86 lakh penalty for under-reporting tax. The penalty was overturned on appeal by the Deputy Commissioner, reinstated by the Commissioner acting suo motu, and then set aside again by the Kerala High Court, prompting the tax department's appeal to the Supreme Court.
The Supreme Court examined when and where a motor vehicle sale is legally completed, holding that while registration of a vehicle is a post-sale event, a dealer cannot lawfully hand over possession of a vehicle to a buyer until just before registration, meaning a sale of a motor vehicle is effectively tied to the place of registration. Applying this, since all 263 vehicles were duly registered at Mahe, the sales were rightly treated as having occurred there, not in Kerala. The Court found the Intelligence Officer's suspicions did not amount to conclusive proof of tax evasion, agreed with the High Court's reasoning, and dismissed the Commissioner's appeal with no order as to costs.
For tax purposes, where a motor vehicle sale is treated as having legally taken place depends on where lawful possession and registration occur: mere suspicion of a tax-saving arrangement, without conclusive proof, is not enough to sustain a penalty for tax evasion.
